Category Archives: Tax Administration

2017 New CRA Tax Collection Policy

In January 2017, the Canada Revenue Agency released a new Information Circular on the subject of its Tax Collection Policies (IC98-1R6). This update comes just over one year after the last update (Jan 18, 2016 – IC98-1R5).

The wording at the start of the new policy does away with the previous reference to “exceptional situations”, given that the court found this restriction to be a fettering of discretion. cra.gc.ca/taxpayerrelief

Many taxpayers and tax professionals either refer to or rely on government publications in order to determine the tax consequences or tax implications of events and transactions. These publications, often called soft-law, can give rise to various legal effects and consequences.

In the link to book chapter, below, Dean Lorne Sossin and Sas Ansari explore the interaction of soft-law and tax administration in Canada.

Every year I make this primer, an Introduction to Tax Policy Theory, available to my tax policy students (and otherwise send it whenever I'm asked for an overview look at tax policy basics), so I decided to post it on SSRN. It is not a published piece but may be some day. Here is the description:Taxation […]